HomeMy WebLinkAboutThe Seaforth News, 1933-11-09, Page 7'1,,IR$'114,
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N'OV'IV11i4E12 9', 1933,,
THE SEATO RTS NEWS.
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THE CHRISTIAN SCIENCE MONITOR
Published by Tim Os0ISTIO r SCIENCE PIIbl.0SUL0a SOCI:Tr'
Boston, Massachusetts, 17. B. A.
In 1t you will and the daily goad news of the world from Its 000 : special writers,
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TSE 010525 050 Smarms Mormon, Sack Bay Station, Boston, Masa.
Please send me Sat wree6s subscription. I enclose one dollar
• ' trial. (511. a P
(Name, Al?ase print)
(Address) ,..
(Town) ` (State)..
Other liabilities or changes in assets _self-explanatory.
may ;come to light later on and certi-. I would now like' to make a contpar-
fica'tion is therefore withheld, ison oi my report with that of the
The 'Trust 'sections are, of course, -county auditors of 11932:
0
Per County Audit. Per this Repor'
Current 'Assets .. . ... $1551,665.45 $1.50,099.64
Current Liabilities '.................. 193,726.36, 195572.41
Current iDeficit .. . • 452,960:58 45472.77
The difference in net current defici The following is a comparisah of
is $3,41111.89. the cash transactions shown by the
o„uditors of 1932 and by this report.
County General Account--
Bal.
ccount-Bal. at begin. Receipts. D bureeti) ts. Bal at end.
Per Co. Auditors.. $5,941.40 0'D $.349.683.7]) ;p3'5i1239.39 $7,497.09 o'd
Lx, 11. ,I '.733.61 O'D ?4R910.S5 3,.5,,_'15:7,7 933101,51 o'd
'Discrepancies ..... 53187.79 O'D.
It 'will be recalled ,that the generato
tash book had not been totalled for
the year until my audit was made and
that it shored salaries by the month'
and by the year ;also. I therefore can -
pot tell how the previous auditors ar-
rived at their :figures.
This coinpanison -shows that the op-
ening balance, i.e.. the balance in the
,bank 'less the outstanding cheques clif-
772.80 4,019,38 '1,604,44
General Expend taree ......... .,....,.....$7e19.91
Gordon Young LTnauthortzed-cheeee traced to lis hank acct.., 112a.00
Lnctip'ained beak disbursements, cheques missing :.. 336.03
Commission Pay sheets overstated .
Net Discrepancies ,. .
The difference in the closing bank
balance is again -due to errcrs in the
outstanding cheques at December $1
103+2.
The County tHoine -Account as stat-
ed by the Auditors of 1932show mis-
cellaneous receipts of $1.93 which am-
ount I could not trace.
Th,s general disbursements as shown
by there amount to $178,509.3 4 whereas!
my stunmtary shows $15,526:41.
The bank balance as show -n by thein
is $1,01S:712 whereas my bank reconcil-
iation shows $999-71 the difference be-
ing 119.09 of outstanding cheques not
included by the auditors.
The -Exchange '.Account as shown
by them does not rake into account
the December 2932 exchange charged
through the bank in 1930 and forming
Part of my reconciliation.
The •Coupon Account . agrees with
my ifindin_9s though I cannot agree
0
,Bal. at beghnting
1932 Auditor's $77,867.04.
Ex, E :IX. '39,1770.05
Discrepancies $38,687,99
.50
1,2 15,49
with the auditor's statement that all
;oupotis are properly cancelled." They
were cancelled by the batik but not by
the auditors and being for the interest
as $19500.00 •did not agree with the
Balance ,Sheet showing an $1.8,500.00
liability, In no way could this account
be considered a Sinking Fund "Ac-
count as it was, Previously called,';
The 'Provincial ,Highways banking is
performed through four separate ac-
counts. Lt e'as the oral 100 of the
County Treasurer to open a separate
account each year t5 take care of the
debentures and coupons due in that
year. The 1931 account shows a bal-
ance of 5123.05 of unpaid' interest while
the 1932 account shows a balance of
;111,850.46. A :bird account teas called
a 'Savings account and at December
ilst, 1932, showed 5103.85 on hand.
The Ordinary Account is here com-
pared:
Receipt; Disbursem is Bal. at end
43,969.34 129,242.67 $7,406.29 O'D
9,669.34 .134,254.68 7.416.29 0'0
25,710.00 512,987.99
1931.
Had the County Auditors continued
grouping the four accounts together
they would have shown a balance of
84,673.97 at the end of 1932 instead of
an overdraft of 47,406;29 which repre-
sent, the balance of 'the Ordinary ,'c -
count only. They should either have
shown the accounts separately as I
have or continued to c,,nbine the :our
accounts. ,Had they continued to com-
bine the four accounts as they started
.int to do in the opening balance the
following amendments would have
The difference in the opening bal-
ance is due to the fact that the Coun-
ty Auditers included the balances of
the Saving, Ac ouit $25;737.53 and of
the 'Special Account :19311, $12.950.46
with that oi the:, Ordinary Account.
The receipts differ by reason of a
transfer from the ,Savings .Account of
825;700.00. The disbursements differ
by $12.987.99 which is made uo :of $12,-
950.46 which represents a third pay-
ment on 'debentures although only two
annual instalments of debentures and
Interest had fallen due, The entre of
837,53 shown ne a transfer of '1932 Was
in the Savings Account at the end of
0
Savings Account Interest Earned ,,, ,...,.:,5 66,32
Transfer from General Account 12,950.46
Deleted disbursement for third instalment .„ ......... 12,950.46
:Deleted entry marked transfer to savings 37.53
Less: Debentures land Coupons paid, 1932 Acct. ........$1!100.00
Debentures and Coupons paid 1930 Acct. 12,825.41'
$13,925,41
ler front r my balance, which was ob-
tained by an analysis of the bank trait-
sactions. The count? auditory showed
greater receipts than 'appeared in the
bank by $7;72.&5.
The following is a, statement of the
difference discovered in the receipts:
1932 1County Rates overpaid by \LcI<il
lop but nat Shown by
been Made:
County.Attditors•b 1 •i 5101.16
OldAge ,
, 'Pensions not shown by Audi ors ....t. ........ 21.0)
Refund front Hospitals 11(40 shown by .Auditors 19.25
5,140.41
:administration of Justice ..,,...... .a,.... 1.•.7. .,..illi•.$ 79.75
Division Court (Fees not deposited taken by 'Gordon Young
J:x.'F II'V Page 4 . ..... .. „ $14.110
6.88
.80
4.74
596:6'?
[licenses not deposited taken by Gorl'on Young-. ... 1308;00
Interest on Child. 5helter'Bonds i'aken by G, Young... , . , 110.00
Land taxes not'dep'osited, taken by 1Gerdon Young ,,,; ;, 297,82
Count y - 'Highways funds credited in error to General
6
IAecount, adjusted .in bank reconciliation ... 351:18
9P7:26
'eat Discrepancies in General Receipts,.....: .. . 877'2.85
Their disblrrsemot110 are less alien that no attempt was made ' to balance
Paine by '54,0159,35, of which .the olte' the bank account. With an incorrect
rues drawn by 1Gordon Young from balance at the beginning and -the sante
the Genera'i, Account anti deposited in at she end differences in receipts and
his own account amount to 52,287.00. disbursements are very easily conceal-
fb,is ver': evident -from the foregoing ed.
County Highways 'Account--
, 13a1. at bcgh•ning Receipts Disbursem'ts. Bal. at end
Per Colin ty ,.\.rlrtt;s$6 377.81 0'0 5215,3,258.30 5246;173'38'5. $14.64
Ex. E. LI. 5.293;24 0'0 153,309,44 247,954,134 34.90
a — —
51 —
Discrepancies ,034.57 'O'T) 10
The •(Iifferenice in receipts is ac
counted 'f'or by the !amount 'deposited
"(l int General Account in error which
is shown -•in my bark reconciliation at
2111114 5: 11,216;49 $120,2,5
December 311st, ,1932, for later adjust-
ments.
An exp'lanatioti of the difference in
the'didbursenientts shown' is here given
The Net Discrepancy is therefore 512,079.3.5
The statement of Surplus or De'f)citoen. I have traced his salary deposits
:
hich is shown 'as at August Ibth, 1933 and marked trace as such. The cheques
on Ex,111932 f $
45.4 the deficit at the shown on the deposit slips which car -
end of 11193 Of $�40 •k7 -:7r. The derails
respond to entries on the bank debit
of this deficit appear on 'Ex C I which
I think will be found self -exp .
skin itcm.ag1wraear1 in the shortage
. i 10110)5 of rote est '.;n trco 41 (3.00
jeerer bunds. the property trf the
Lnildren's S11,0eer. 'Gord,ni `1'amt1g
says': the pret';ous auditors had. told
'attic to keep ;this 51un07 as they had
charged it up t.i him but admitted
that he had Bever paid the .tmi uttt to
rhe C tnty. There was no, charge ir.
the `book which eh I c.0 1 locate. Phe
),tu'ls au.o0l.,ii e. to ,1,2011,07 I taut$
to ue held in a safe dept t box under
Gordon Young's; name at ole Bank o;
Cam:tierce on luau t tit, 1933. I
Arranged YlitI the \Jana er t3 have
t:5 `hoe• .atre changed to the C,untc
r,' lIura>n.
So bald did the recentTreasurer
become that a cheque issued ::or
$692.00 was deposited in 1 0tH ac-
111ullt a $6:2.,)0 less cash 2.a3'i, a
net 'depoeil of 562,'1)0. A perti_sal of
the supplementary schedule Ex-
hibit' F viii show the large number
ea items depa4,.e,t 17,111 a emattl raele
payment deduc el but po ne con -
elusively to a similar debit on :he.
same day by the hank to the County.
funds.It must be remembered at
Gordon Young pleaded guilty to tat,
items in this list with the excentio,
of those of the year 1929 which were
discovered after his sentence.
One thing, however should be
poinded out and that is the amount re-
covered from the Bonding CD:I:pan, r
,f .57;750.00. This may be .e:ar•'ed as
rotund money less the expenses ..e
'nvestigatien because the County did
leen know had 1ee.t robbed. Ii
must also he regarded a0 there or
less of an "ex 0ratia" payment <,r
payment Thr grace since rate previs-
ions, eo.::mined in lite Emp:> er;
Statement and forming ;,501 .af the
bond, had net been lived ftp tai Tim
!Employers' Statement ria signed by
G. \i-. I-Io'.inan as Clerk and ?)r j.
Hayes as \Varden (though Mi'. Haves
I am informed disputes his ma-
ture).
The employer's statement consists
of a que-trltmaire mita a -.ewers,1y
the employer,
One question >_ 'whether Chegnee
would Titvariable be countersigned by
another person after they are drawn
and will the sante precaution he taken
20 to notes or other e4 a ,Ce ,f in-
debtedness issued?" \Vha means are
taken by the countersigning officer
to see that two cheques or notes are
not drawn for the payment of the
;ante obligation?
The attsn•er to this was that the
\Varden sighs all orders for Treasur-
er and he pays by cheques, bark
books, stubs of cheque h000k, and re-
turned paid cheques.
:Front what has already been men-
tioned in this report it Is evident that
PAGE SEVEN
services We Gan Render
in .the time of need PROTECTION
is .. yotir best :friend,
Life Insurance
-To protect your LOVED ONES.
Auto Insurance—
To protect you against LIA.BIL5ITV
to PUBLIC and their PROPERTY.
Fire Insurance—
To protect your HO31E and its
CON/TEN TS.i>
Sickness and Accident
Insurance—
To protect your INCOME
Any of the above lines we can give
you in strong and reliable companies.
>•", interested, call or' write,
E. C. CHAMBERLAIN
INSURANCE AGENCY
Phone 334 Seaforth, Ont.
Q, HN McInnes
chiropractor
F'ec:rx Therapist — Massage
Office — Commercial Hotel
Hours—\ton. and Thurs. after-
noens and by aapnin:ment
FOOT CORRECTION
by manipulation—Sun-ray treat-
ment
Phone 227:
,make his (legp_,.1_ .la:L: wee ail,
aske' a„td the answer given w•as -Yes"
:!* a- '1 this provision ,�:dd 1a...star-
These
,::r-
e:9 aa;.
Ta se are eerne the 3111? Zan
questions asked and answered n the
emn: _.y statement !)11:
•['1 he sec tea. a 1 tee .gale
?reseed for tel-.. payment. 1t '.,a
the _7. 1habiii:-e" are thee .w
:,ace recc:cell nothing a .... I regard
the ettiemen..t,ale 3, alt:. .50
tinder the circumstances and I .ti •a:1
suggest the for any- ger
Citi}
should be kept e n; ..._....,
In,- made with a boed a_ n:.
that it could be referred 1, ,. _ .. time
to . 1.10e.
Comments and Suggestions
ma e:
The new! oy,tent .
being installed and the ,1 w-. l., e ka
keeper whom. the Warden jen a my -elf
were instructed by the "%V .e:2',
00111 Pollee t, engage, l- teat un-
derstanding it a. 11 is instaiied in ...-
tions.
011 the resignation 11 .he Treasur-
er the Clerk pre :n:e a Ey :, c .'._
,ng that trader sucn l 'e• tae
became automatically. tee.;Demety-
Treesrtrer. In the face of his a1) ea:•-
a:tce before me for examination with
a solicitor wile -7 demanded protection
for hint against his employers. the
County of Fit .n, I 0.-msiler this
self-explanatory skips against the County are these it- perhaps the most oatraceou0 p11.ed-
ems which are underlined and mese. ore of the wh to case, He ha heen
It must be remembered
that the lttx attempt war made t1 comply- with ,
Surplus at _4ugust 16th, ,1933. contains are the items which are sununarized in tate intent of the question. orders unwilling or unable to p.duce eauch-
:he whole of the Taxes levied in 1933 Ex' F i2' s were Signe( in blank by varloir.. War- ers n rch ,have that they "all he
but only those expenditures ascertain -3 Ex. F 4 contains details of receipts, dens, cheques were issued without or.audited. 'Glider the auto t ty- liven to
able to 'the time that the Treasurer re -unaccounted for together with heders, the audit was incomplete and 1.1,,1 the Warden and 11)70elf and approved
turce of information either receipt{ vouchers were examined or bank re- by the \\'ard t o Comm;tree, n uc-
ergned, All the expenditures of the re-?`
ti ainder of the year have yet to be stook or cash hook and w'ltetlter or n„t' conciliation made. ,Several instances tions have heist 4501) that the oo.,k-
rharged against it and for that reason they appeared nn a deposit slap. of overpayment have been found and keens shall rob gin from Juin, t3_eth-
It will' be noted that some items a there was apparently no proper citerl� er w/th an ,r;:l4r authorizingthe. Ido not rash qo be understood that P p
there will be any Sal -pale' at the end of pear nn a de905)) slip but did not on the Treasurer. 'sue '1f any cheque, the .,.v,:cee and
reach the bank, i I(,tl+ c w. iii relative thereto and
:his year.y Another rluest:an was -Will 1 1
The absence of a balance sheet in. Exltihit'P 5 gives Clete ! of debet:- duties embrace the Etaadr ,at; t t cash?"ryi that sire .4a11 tyle the. e staple 1 t, de-
raler 10.111 conceals from the Ward- tn:'ey is piled 111 4930 aatd. +191)1, and and the answer given was "y,,: nirtitl10r with a notation of me :Inane
: -
tures 1
en: Council and Officials the true coir- i arrows tn-02 amounts received hitt 11at very little cae t ie hau lle 1, p tv f • he e tc4 e .:ed therefor. We
dition of _?, C n ;:C iarfy at re- deposited to the credit of the County,anent; are made by cheque and re- :ace further insisted that orders tall
They are \Irv.:\ Halliday ;4cp,4b and b; issued forall payments whether
ler
Bard, a current surplus or deficit. ce:pts the same. `
Mars. FI. J. Tuhtuto0-ht,00. Tina fires Istatut 4)'. by law '1 for tc,lana v in -
4 general ledger ; essential so that This reply is disprove' b, the ant-
s
t., are
eon;inuuty from year to year is estab_ :; band number A 11) and the second ount of receipts of cash n :seh:het'i Ic i ass. Th Jews and e..eq..
fished, holed number G 2, !Treasurer is known to have purloin -jail )e:tt.0 0:, t t.r. scree by the\t ,'-
v remarks re'e : In cnnnecti:na with these debentures ed. There is also the :alt that tic ,3 1011 s., that to shat', k:):,w- e0e 7 •00111
In my introductory ren referr-
e to the shortage found t, he existent it'.' as 'found rtes ,ae ±sandF33: d to \Irv, Sot issue receipts miles re.. tested 0. 1;;10 s pair! out. T:tese ihrtr t , arts
a� faras it catcall be deteieanlned from Halliday hal been redeemed by tine and the amounts :E1tr, receive' also contain a provision that mon-
Halliday
such information as was arailnliie.
County- by means of a 1100)ue issued cash cannot he traced, les received are t, be iter et1 t, t're
This information went he rctuit1 m Sec-
tion
ec- on the general account in November 'Another question ask (ri,11 '. x0'. bookkeeper or deposit '4it a t any
i h details ap earir * 1931 and the: the bond ha•i beet: source s-)11 the a plicant receive mein- 1 ded,t<i.con 'hrrefront and that the re-
in
F and with the t p pr
in its dependent schedules. It will he cashed also at the.13aik of Commerce;ey:'" and the :c.t,w•er given wast Taxes,
shall be made out 117 her.
p int January.;1932 A. deposit .,f exactly 1 2, arse number of people are ord-
n..ticed t.ta: (Ex F T)' that I have _ recefceP from ];,cal municipalities
the same amotunt (54:0.4:1) appears in school grants, and all by cheque. erstrg supplies and materials arid n,
•hOwn the receipts pnrtoinerl . para e 1
from 'the cheques which were traced 'Gor:lon Young's bankaccount on the • ,It will be noted fr+otn the examine-' cite therefore able to state at any
t Gordan Young's account. They an date ,the bond was paid by the bank. tier. of Schedule F. that su:it items time what the 1021)1 tie' of 115 1.oun-
receipts unaccounted far 54,031,33 ani f would point out that the audit,r's as auctioneers. peddlers and Poultry ty amount to. I feel that an order
cheques in Gordon Ioung's, account for the year 1930 shows licenses were largely regarded by tire' beak +ystem should he installed and -
statement
$7,623:9b a total of '51(1.84529. receipts from debenture issue ti130.- Treas,trir ass pergSttsies ars:3 ac: that these order hook >h.uthl be i,
As .before mentioned Ex, 'F I ie a 090,00 whereas the actual amtmet de- omission frons the employers" state -I she' 0n only a :ewe people nil n1'1
posited .Front tats „urce in 193e n -as send a duplicates to the bookkeeper
Summar, o . the shortage discovered meet y eri( tis. ,
v crtly- $96,549.54. a difference of $3.450,-w•'hc:1 the order is issued, kee,:n :he
to date. Ex F summarizes the am- :�gaim "Hoer 11101111 apprvma e y
omits traced to Gordon Young's batt 46. The rerr aiiuler w is traced 1 y int • :s paid in cash:" and the a„.„,.,..„. triplicate 4n their own hook which
:o the bank in 1913:1 wit`: tate exccp they will mark 046 when the d>
account giving the various dates. The Nen, No cash payments, all by ee-,
firer lour amounts in 1929 marked 'L. lion of the amount ,f $410.,6 and que.' This is a misrepresentation ,glare receivel. .1n altrrnative wt ;:d he
however, consist of missing cheques 00.00 which are mentioned above, the company ,of the form in which, to appoint a ptu^Cha m.r a cut slut
I1) addition to the foregoing, there/ th s might not he possible, The l
presumed to be duplicates of Gordonmoney wee received he the Tre t tic-; "
re a large number of mussing else -nn vwtthstandm; the instructions l o in•g's salary but ant actually traced er a, the question appea in th,it,
es some or wwhiclt •may he legitim- IOle Warden's Cbmnirt.ee 1
to his bank account. qt part of the question r ,atieg to re -
ear. Young's salary being. the nth, ate hitt sof which I 'ant unahle to ,int ceipts. I should install :he rew system has
a y � ,
e:Yuiar monthly payment Of $107.50 tam proper detail.. \1 ith blank stubs An e)•eu mesa, definite 1l10,523)2 sit been ordering, receipt books, c -
ien the chequebooks, non entry in the lee keel "Are rete, t. iren he 'the :n1 tate aid style and this T take 1 f:=r-
tand the fact that these cheques have
,k p g
cash hook anti with only the bank de -:her instance
been destroyed' points very strongly plicant in ever, instance to those w -n,, of his ole tract e :as,-
cash
their halving been duplicates of eel- bits with 1111 details titer a i but the pay hit>) mutter and is a dlr01lic rte of tics.
elate and amount, it 4 lint .,:b1; to t X11 I cannot suggest that any d
dry cheques. these receipt. retained o boned
I entleratand 'Mr. Young states that trace th0)11, S me of ::hese particular- honk toren with stnhs to h, a e'E in. meets he green to the p event
clerk
Mr. ole salary cite- ly in the County 'Road's acc=Pint are comparison w110)1 the. accounts are a.,_' as his offsce is in such a e, nfu ed e_.
these were 1 r. I•I tan'! ary
dited?" The answer in part was, "11 ditien that even- the By-ltw-s eene ^•
he receives for County 911192ses, dime- be produced when required. na
licatcs are l ot.t 1 think. Eton h rri- guiry one referred to the B1 '.l,o
S
gne5 but he trust be incorrect in this
as Mr. 'T-Iolman's salary antnbnted to
approximately 511141.00 per month, the
entries for which were seen. The four
amounts so marked 5111001111 to $550,00
and are explained on the second page
Exhibit ,P 3 with continuations
haws^s ("talon Yowl g's deeosits with
the dates there-' for the period from
Tanvacys let, 1192.78, to August 10, 1933,
Tn 1028' as before explained no de-
000it slips. for. Eris account and no debit
sties for the County -were available
and therefore no shortages could be
two -ed -for that ' year. Commencing in
1029 however wever these slips were available
incl ,the details of the deposits are •;;iv
of such amounts that It has heen
suggested they refer to 001110 person
having been paid for services who
was not an authorized employee of
the County. These cheques are not in
Gorden Young's account and are i101
covered by any voucher issued
through the Engineer's Department,
The unvouched cheques in the
Highiysay hank ace:elnt atenunted in
1930 to $487.20, in 19311 4o $519.06 and
in 1932 to $415'6.08 and in 1932 7Iter0 is
a cheque p£ $100 trace'd to Gordon
Young's account. There were a large
number of missing c;ireques in elle
general account 00101111 111 the absence
of further information I was unable
to trace
deuce has been nreseeted to .„1.13,„., book containing 3 cony of the h -lee:
that.tiis Pro, slot teas ec-aaea to a but this is of n.1 value without '5i,Gt-
t.
considerable extent.: i properly and legally C+1ni l-st'd
A very iamporta'-t que4Eion was! Such pays sheets as 1 have seen for
asked as follows: "1\`hen audited i>
the various eamtvitfee, eentain -era,"
the dash .balance claimed to. be an de-I'them soale large payments. Tn t ..
posit in the baulk at the time of each apparently due to custom tel,'...at,
audit- verified be- a sta'tenlent orf the back 10 5 4 1115- to 'the old dals when
manager of the +hank? The e• the Count l travelled by i1,rF9 and
being, `Yee,' etc. Failure to have a hue".-. 1 feel there is no need t, ''r;s-
nroper baud recc,uclliatiou containing cuss the details of this since it is in the details of h outstanding -I the hands of ear'h member ,1 each
the rnt,.tat.an- the
goes is a direct violation of the con -1, Committee ', Fee. that the proper. fees
tract with the bonding company.01117 are au hori.
"Will the' applicant be required till (a"zed
s 't r.t art'ed.Pal e 2.)
y